LOANS, NET (Tables)

12 Months Ended

Dec. 31, 2019

Loans, net [Abstract]

Schedule of composition of the loan portfolio

(Dollars in Thousands)		2019		2018
Commercial, Financial and Agricultural		$	255,365	$	233,689
Real Estate – Construction			115,018		89,527
Real Estate – Commercial Mortgage			625,556		602,061
Real Estate – Residential(1)			361,450		342,215
Real Estate – Home Equity			197,360		210,111
Consumer(2)			281,180		296,622
	Loans, Net of Unearned Income	$	1,835,929	$	1,774,225

⁽¹⁾Includes loans in process with outstanding balances of $8.3million and $9.2million for 2019 and 2018, respectively.

⁽²⁾Includes overdraft balances of $1.6 million for 2019 and 2018.

Schedule of recorded investment in nonaccrual loans and loans past due over 90 days and still on accrual by class of loans

	2019				2018
(Dollars in Thousands)	Nonaccrual		90 + Days		Nonaccrual		90 + Days
Commercial, Financial and Agricultural	$	446	$	-	$	267	$	-
Real Estate – Construction		-		-		722		-
Real Estate – Commercial Mortgage		1,434		-		2,860		-
Real Estate – Residential		1,392		-		2,119		-
Real Estate – Home Equity		797		-		584		-
Consumer		403		-		320		-
Total Nonaccrual Loans	$	4,472	$	-	$	6,872	$	-

Schedule of aging of past due loans by class of loans

	30-59		60-89		90 +		Total		Total		Total
(Dollars in Thousands)	DPD		DPD		DPD		Past Due		Current		Loans(1)
2019
Commercial, Financial and Agricultural	$	489	$	191	$	-	$	680	$	254,239	$	255,365
Real Estate – Construction		300		10		-		310		114,708		115,018
Real Estate – Commercial Mortgage		148		84		-		232		623,890		625,556
Real Estate – Residential		629		196		-		825		359,233		361,450
Real Estate – Home Equity		155		20		-		175		196,388		197,360
Consumer		2,000		649		-		2,649		278,128		281,180
Total Past Due Loans	$	3,721	$	1,150	$	-	$	4,871	$	1,826,586	$	1,835,929
2018
Commercial, Financial and Agricultural	$	104	$	58	$	-	$	162	$	233,260	$	233,689
Real Estate – Construction		489		-		-		489		88,316		89,527
Real Estate – Commercial Mortgage		124		-		-		124		599,077		602,061
Real Estate – Residential		745		627		-		1,372		338,724		342,215
Real Estate – Home Equity		512		124		-		636		208,891		210,111
Consumer		1,661		313		-		1,974		294,328		296,622
Total Past Due Loans	$	3,635	$	1,122	$	-	$	4,757	$	1,762,596	$	1,774,225
(1) Total Loans include nonaccrual loans of $4.5 million for 2019 and $6.9 million for 2018.

Schedule of activity in the allowance for loan losses by portfolio class

	Commercial,				Real Estate
	Financial,		Real Estate		Commercial		Real Estate		Real Estate
(Dollars in Thousands)	Agricultural		Construction		Mortgage		Residential		Home Equity		Consumer		Total
2019
Beginning Balance	$	1,434	$	280	$	4,181	$	3,400	$	2,301	$	2,614	$	14,210
Provision for Loan Losses		664		371		(1,129)		(301)		178		2,244		2,027
Charge-Offs		(768)		(281)		(214)		(400)		(430)		(2,878)		(4,971)
Recoveries		345		-		578		429		175		1,112		2,639
Net Charge-Offs		(423)		(281)		364		29		(255)		(1,766)		(2,332)
Ending Balance	$	1,675	$	370	$	3,416	$	3,128	$	2,224	$	3,092	$	13,905
2018
Beginning Balance	$	1,191	$	122	$	4,346	$	3,206	$	2,506	$	1,936	$	13,307
Provision for Loan Losses		428		139		(223)		331		137		2,109		2,921
Charge-Offs		(644)		(7)		(315)		(780)		(533)		(2,395)		(4,674)
Recoveries		459		26		373		643		191		964		2,656
Net Charge-Offs		(185)		19		58		(137)		(342)		(1,431)		(2,018)
Ending Balance	$	1,434	$	280	$	4,181	$	3,400	$	2,301	$	2,614	$	14,210
2017
Beginning Balance	$	1,198	$	168	$	4,315	$	3,445	$	2,297	$	2,008	$	13,431
Provision for Loan Losses		1,037		(96)		542		(444)		180		996		2,215
Charge-Offs		(1,357)		-		(685)		(411)		(190)		(2,193)		(4,836)
Recoveries		313		50		174		616		219		1,125		2,497
Net Charge-Offs		(1,044)		50		(511)		205		29		(1,068)		(2,339)
Ending Balance	$	1,191	$	122	$	4,346	$	3,206	$	2,506	$	1,936	$	13,307

Schedule of allowance for loan losses by portfolio class and disaggregated on the basis of the impairment methodology

		Commercial,				Real Estate
		Financial,		Real Estate		Commercial		Real Estate		Real Estate
(Dollars in Thousands)		Agricultural		Construction		Mortgage		Residential		Home Equity		Consumer		Total
2019
Period-end amount
Allocated to:
	Loans Individually
	Evaluated for Impairment	$	121	$	-	$	533	$	678	$	378	$	2	$	1,712
	Loans Collectively
	Evaluated for Impairment		1,554		370		2,883		2,450		1,846		3,090		12,193
Ending Balance		$	1,675	$	370	$	3,416	$	3,128	$	2,224	$	3,092	$	13,905
2018
Period-end amount
Allocated to:
	Loans Individually
	Evaluated for Impairment	$	118	$	52	$	1,026	$	919	$	289	$	1	$	2,405
	Loans Collectively
	Evaluated for Impairment		1,316		228		3,155		2,481		2,012		2,613		11,805
Ending Balance		$	1,434	$	280	$	4,181	$	3,400	$	2,301	$	2,614	$	14,210
2017
Period-end amount
Allocated to:
	Loans Individually
	Evaluated for Impairment	$	215	$	1	$	2,165	$	1,220	$	515	$	1	$	4,117
	Loans Collectively
	Evaluated for Impairment		976		121		2,181		1,986		1,991		1,935		9,190
Ending Balance		$	1,191	$	122	$	4,346	$	3,206	$	2,506	$	1,936	$	13,307

Schedule of allowance for loan losses by portfolio class

	Commercial,				Real Estate
	Financial,		Real Estate		Commercial		Real Estate		Real Estate
(Dollars in Thousands)	Agricultural		Construction		Mortgage		Residential		Home Equity		Consumer		Total
2019
Individually Evaluated
for Impairment	$	727	$	-	$	11,957	$	8,633	$	1,673	$	71	$	23,061
Collectively Evaluated
for Impairment		254,638		115,018		613,599		352,817		195,687		281,109		1,812,868
Total	$	255,365	$	115,018	$	625,556	$	361,450	$	197,360	$	281,180	$	1,835,929
2018
Individually Evaluated
for Impairment	$	873	$	781	$	12,650	$	10,593	$	2,210	$	88	$	27,195
Collectively Evaluated
for Impairment		232,816		88,746		589,411		331,622		207,901		296,534		1,747,030
Total	$	233,689	$	89,527	$	602,061	$	342,215	$	210,111	$	296,622	$	1,774,225
2017
Individually Evaluated
for Impairment	$	1,378	$	361	$	19,280	$	12,871	$	3,332	$	113	$	37,335
Collectively Evaluated
for Impairment		216,788		77,605		516,427		299,035		226,181		280,121		1,616,157
Total	$	218,166	$	77,966	$	535,707	$	311,906	$	229,513	$	280,234	$	1,653,492

Schedule of loans individually evaluated for impairment by class of loans

	Unpaid		Recorded		Recorded
	Principal		Investment		Investment		Related
(Dollars in Thousands)	Balance		With No Allowance		With Allowance		Allowance
2019
Commercial, Financial and Agricultural	$	727	$	146	$	581	$	121
Real Estate – Construction		-		-		-		-
Real Estate – Commercial Mortgage		11,957		4,735		7,222		533
Real Estate – Residential		8,633		1,764		6,869		678
Real Estate – Home Equity		1,673		255		1,418		378
Consumer		71		36		35		2
Total	$	23,061	$	6,936	$	16,125	$	1,712
2018
Commercial, Financial and Agricultural	$	873	$	101	$	772	$	118
Real Estate – Construction		781		459		322		52
Real Estate – Commercial Mortgage		12,650		2,384		10,266		1,026
Real Estate – Residential		10,593		1,482		9,111		919
Real Estate – Home Equity		2,210		855		1,355		289
Consumer		88		49		39		1
Total	$	27,195	$	5,330	$	21,865	$	2,405

Schedule of Average recorded investment and interest income recognized by class of impaired loans

	2019				2018				2017
	Average		Total		Average		Total		Average		Total
	Recorded		Interest		Recorded		Interest		Recorded		Interest
(Dollars in Thousands)	Investment		Income		Investment		Income		Investment		Income
Commercial, Financial and Agricultural	$	975	$	65	$	1,123	$	87	$	1,117	$	48
Real Estate – Construction		340		1		729		3		339		4
Real Estate – Commercial Mortgage		12,536		550		17,463		653		21,682		911
Real Estate – Residential		9,296		495		11,890		550		14,261		683
Real Estate – Home Equity		2,131		78		2,714		98		3,290		108
Consumer		80		7		99		7		141		8
Total	$	25,358	$	1,196	$	34,018	$	1,398	$	40,830	$	1,762

Schedule of risk category of loans by segment

	Commercial,
	Financial,						Total
(Dollars in Thousands)	Agriculture		Real Estate		Consumer		Loans
2019
Pass	$	254,434	$	1,267,555	$	280,121	$	1,802,110
Special Mention		218		12,753		-		12,971
Substandard		713		19,076		1,059		20,848
Doubtful		-		-		-		-
Total Loans	$	255,365	$	1,299,384	$	281,180	$	1,835,929
2018
Pass	$	232,417	$	1,211,451	$	295,888	$	1,739,756
Special Mention		479		11,048		54		11,581
Substandard		793		21,415		680		22,888
Doubtful		-		-		-		-
Total Loans	$	233,689	$	1,243,914	$	296,622	$	1,774,225

Schedule of troubled debt restructurings loans

	2019				2018
(Dollars in Thousands)	Accruing		Nonaccruing		Accruing		Nonaccruing
Commercial, Financial and Agricultural	$	495	$	55	$	873	$	-
Real Estate – Construction		-		-		59		-
Real Estate – Commercial Mortgage		7,787		176		9,910		1,239
Real Estate – Residential		7,083		379		9,234		1,222
Real Estate – Home Equity		1,452		105		1,920		179
Consumer		71		-		88		-
Total TDRs	$	16,888	$	715	$	22,084	$	2,640

Schedule of loans classified as troubled debt in which modifications made

	2019			2018			2017
	Number			Number			Number
	of	Recorded		of	Recorded		of	Recorded
(Dollars in Thousands)	Contracts	Investment(1)		Contracts	Investment(1)		Contracts	Investment(1)
Commercial, Financial and Agricultural	1	$	58	1	$	230	1	$	22
Real Estate – Construction	-		-	-		-	1		65
Real Estate – Commercial Mortgage	2		218	1		228	1		70
Real Estate – Residential	2		162	2		108	2		283
Real Estate – Home Equity	2		56	2		110	4		203
Consumer	-		-	-		-	-		-
Total TDRs	7	$	494	6	$	676	9	$	643
(1) Recorded investment reflects charge-offs and additional funds advanced at time of restructure, if applicable.

	2019			2018			2017
	Number	Post-Modified		Number	Post-Modified		Number	Post-Modified
	of	Recorded		of	Recorded		of	Recorded
(Dollars in Thousands)	Contracts	Investment		Contracts	Investment		Contracts	Investment
Extended amortization	-	$	-	2	$	303	1	$	70
Interest rate adjustment	1		25	1		33	3		302
Extended amortization and
interest rate adjustment	6		469	1		27	4		249
Principal Moratorium	-		-	2		313	-		-
Other	-		-	-		-	1		22
Total TDRs	7	$	494	6	$	676	9	$	643

Schedule of loans classified as troubled debt subsequently defaulted

	2019			2018			2017
	Number			Number			Number
	of	Recorded		of	Recorded		of	Recorded
(Dollars in Thousands)	Contracts	Investment(1)		Contracts	Investment(1)		Contracts	Investment(1)
Commercial, Financial and Agricultural	-	$	-	-	$	-	-	$	-
Real Estate – Construction	-		-	-		-	-		-
Real Estate – Commercial Mortgage	-		-	-		-	-		-
Real Estate – Residential	-		-	1		76	-		-
Total TDRs	-	$	-	1	$	76	-	$	-
(1) Recorded investment reflects charge-offs and additional funds advanced at time of restructure, if applicable.